36 OFFERING PRE-PAID LEGAL PLANS AND OTHER PROFESSIONAL SERVICE PLANS, NAMELY LEGAL PLANS, INSURANCE PLANS, FINANCIAL PLANS, REAL ESTATE PLANS, EMPLOYEE ASSISTED PLANS, EMPLOYEE BENEFIT PLANS AND COLLECTION; AND CONSULTING SERVICES IN THE FIELD OF LEGAL PLANNING AND PROFESSIONAL SERVICE PLANS, NAMELY LEGAL PLANS, INSURANCE PLANS, FINANCIAL PLANS, REAL ESTATE PLANS, EMPLOYEE ASSISTED PLANS, EMPLOYEE BENEFIT PLANS